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<h1>Ex-Bond Bill of Entry Duty Rate Determined by Filing Date Under Section 15 of Customs Act, 1962.</h1> A Bill of Entry for warehousing is a distinct form used for the clearance of goods into a warehouse, requiring the same documentation as a Bill of Entry for home consumption. The duty is assessed to secure it through a bond, as payment is deferred until ex-bond clearance. At the time of ex-bond clearance, an Ex-Bond Bill of Entry is filed, and the applicable duty rate is determined by the rate in force on that filing date, as per Section 15 of the Customs Act, 1962.
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